2023 Oklahoma Statutes
Title 70. Schools
§70-28-103. Liability immunity — Intervention in constitutionality actions — Severability.
A. No liability shall arise on the part of the Oklahoma Tax Commission, State Department of Education, State Board of Education, the state, a public school district, a public charter school, a public virtual charter school, or a magnet school based on the award of or use of a tax credit pursuant to the Oklahoma Parental Choice Tax Credit Act.
B. If any part of the Oklahoma Parental Choice Tax Credit Act is challenged in a state court as violating either the Oklahoma Constitution or United States Constitution, taxpayers shall be permitted to intervene for the purposes of defending the Oklahoma Parental Choice Tax Credit Program’s constitutionality. However, for the purposes of judicial administration, a court may require that all taxpayers file a joint brief so long as they are not required to join any brief filed on behalf of any named state defendant.
C. The provisions of the Oklahoma Parental Choice Tax Credit Act shall not be severable, and if any provision of the Oklahoma Parental Choice Tax Credit Act or the application thereof to any person or circumstances is held invalid, such invalidity shall invalidate the other provisions or applications of this act.
Added by Laws 2023, c. 278, § 4.
